31st December following the end of the financial year For FY 2024–25, the GSTR-9C due date will be 31 December 2025, unless extended by the government. Late filing may attract penalties and compliance notices.
“In view of the foregoing, and in the interest of ensuring accurate, fair and litigation-free compliance, it is most respectfully requested that the Hon'ble Authorities may consider granting a general extension up to 31st January 2026 for filing FORM GSTR-9 and FORM GSTR-9C for FY 2024-25,” Malad Chamber of Tax ...
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
06/2025 dated 17 October 2025, the Ministry extended the filing deadline for financial statements and annual returns pertaining to FY 2024-25 to 31 December 2025, without any additional fees. The original statutory deadlines were: Financial statements (Form AOC-4 series): 30 October 2025 (within 30 days of AGM)
Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by Government of India from time to time.
According to section 125 of the CGST and SGST Acts of 2017, there is a general penalty of Rs. 25,000 for non-compliance. Since no specific penalty has been prescribed for the late filing of GSTR-9C, this general penalty would apply to those who fail to submit the form on time.
New Changes in GST Audit Rules 2025
Turnover Threshold: The threshold for GST Audit is up to ₹2 crore for businesses. However, stronger scrutiny is applied even on the lower turnover, with discrepancies being noticed.
September 15, 2026 - Third quarter 2026 estimated tax payment due. October 15, 2026 - Deadline to file your extended 2025 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
GSTR-9C Applicability and Turnover Limit
As per CBIC notification no. 30/2021 dated 30th July 2021, every registered person under GST whose turnover during a financial year exceeds the prescribed GSTR-9C turnover limit of Rs. 5 crore satisfies the GSTR-9C applicability condition to file this statement.
Income tax return last date for FY 2024-2025 (AY 2025-26) The last date for filing income tax returns for FY 2024-25 (AY 2025-26) is extended to 16 September 2025 from 15 September 2025 for regular taxpayers (such as salaried individuals and those not requiring an audit).
Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
The return for September 2025 may now be filed till October 25, 2025, and similarly, for taxpayers filing quarterly returns (July–September 2025 quarter), the due date is also extended to October 25, 2025.
The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
20th August 2025
Due to the incessant rains in various parts of Maharashtra, the government has extended GSTR-3B due date for July 2025 from 20th August to 27th August 2025.
How to File GSTR-9C?
GSTR-9C was introduced on September 13, 2018. The form is designed particularly for taxpayers with an annual turnover exceeding two crores.
The CBIC notified these changes vide GST Notification 29/2021 stating: “w.e.f. 1st August 2021, section 35(5) of the CGST Act which mandated the certification of GSTR-9C by the Chartered Accountant or a Cost Accountant is substituted by Sec 44 of the CGST Act which requires a self-certified reconciliation statement in ...
These provisions apply to the filing of GSTR-9; however, no specific requirements apply to GSTR-9C, and hence, the filing of GSTR-9 and non-filing of GSTR-9C could be subject to a general penalty of Rs 25,000.
Tips To Reduce Risk Of GST/HST Audit
If you need more time to file your taxes, request an extension by the April tax filing due date. This gives you until October 15 to file without penalties. Make sure you pay any tax you owe by the April filing date. The extension is only for filing your return.
IRS announces start date. The IRS will begin accepting 2025 tax returns on Monday, January 26, 2026. The deadline to file taxes or request an extension is April 15, 2026. Most tax refunds are issued in less than 21 days, especially for those who file electronically.
Filing a tax extension is not a bad thing. There is no penalty for filing a tax extension.
PLEASE NOTE: From FY 2020-21 onwards, the compulsory GST audit requirement by a CA/CMA for taxpayers with a turnover exceeding Rs. 2 crore stands removed. The Form GSTR-9C is to now be self-certified and submitted by taxpayers with a turnover of more than Rs. 5 crore from FY 2020-21 onwards.
The GST network issued another advisory on 7th June 2025, implementing the rule of time-barring of GST return filing beyond three years from the due date. By this update, taxpayers will not be able to file GST returns after three years from the due date of such return.